Goods Transport Agency GST option updated with filing deadlines for new registrants and the current financial year. Amendment to the Andhra Pradesh GST rate notification revises the conditions for a Goods Transport Agency option to pay GST on services supplied by it. For the Financial Year 2023-2024, the option is to be exercised on or before 31 May 2023. A GTA commencing new business or crossing the registration threshold during any financial year may exercise the option by filing a declaration in Annexure V within forty-five days from applying for registration or within one month from obtaining registration, whichever is later.
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Provisions expressly mentioned in the judgment/order text.
Goods Transport Agency GST option updated with filing deadlines for new registrants and the current financial year.
Amendment to the Andhra Pradesh GST rate notification revises the conditions for a Goods Transport Agency option to pay GST on services supplied by it. For the Financial Year 2023-2024, the option is to be exercised on or before 31 May 2023. A GTA commencing new business or crossing the registration threshold during any financial year may exercise the option by filing a declaration in Annexure V within forty-five days from applying for registration or within one month from obtaining registration, whichever is later.
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